[To be Published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
New Delhi, the 30
th
June, 2018
No. 59/2018 - Customs (N.T.)
G.S.R. ________ (E).- In exercise of the powers conferred by sub-section (1) of section 5 of
the Customs Tariff Act, 1975 ( 51 of 1975), the Central Government, on being satisfied that it
is necessary in the public interest so to do, hereby makes the following rules further to amend
the Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement,
(formerly known as the Bangkok Agreement) Rules, 2006, namely:-
1. (1) These rules may be called the Rules of Determination of Origin of Goods
under the Asia-Pacific Trade Agreement (formerly known as the Bangkok Agreement)
Amendment Rules, 2018.
(2) They shall come into force on the 1
st
day of July, 2018.
2. In the Rules of Determination of Origin of Goods under the Asia-Pacific Trade
Agreement, (formerly known as the Bangkok Agreement) Rules, 2006, (hereinafter referred
to as the said rules), in footnotes,-
(i) for footnote 6, the following shall be substituted, namely:-
“ 6. As at Annexure-C.”.
(ii) after footnote 8, the following footnotes shall be inserted, namely:-
“9. “The aggregate content” in rule 5 shall be calculated as the sum of the
value of originating materials used as a input (VOM1) and the value for
originating materials added by the Participating State where working or
processing of the finished product has taken place (VOM2). VOM1 means
value of the products which have acquired originating status in the
territory of a previous Participating State, which shall be calculated on the
basis of the customs value determined in accordance with Articles 1
through 8, Article 15, and the corresponding interpretative notes of the
Customs Valuation Agreement. VOM2 means value of the originating
materials obtained in the territory of the Participating State where working
or processing of the finished product has taken place, and the value used
as input in working or processing of the finished product in that
Participating State, including direct labour cost, direct overhead cost,
transportation cost and profit for the finished product. Under the above
interpretation, the product shall be considered as a product originating in
the territory of the Participating State where working or processing of the
finished product has taken place, provided that the sum of VOM1 and
VOM2 is not less than sixty percent. of its f.o.b. value.
10. The provision of sub-clause (ii) of clause (b) of rule (6) of “the products
have not entered into trade or consumption there” shall be interpreted that
the products which remain under the control of customs authority of the
intermediate non-Participating state without any proceedings of import
clearance procedures shall be considered as directly consigned from the
exporting Participating State to the importing Participating State. The
expression of “entered into trade or consumption there” is understood that
the import declaration on the product was accepted and the product was
released out of a bonded area into the domestic market of the intermediate
country to be consumed or subsequently exported under another contract.
Therefore, the product that is temporarily stored in the bonded area under
the control of customs authority and has not undergone any operations or
processes other than those defined in sub-clause (iii) of clause (b) of rule
(6), is understood to have not entered into trade or consumption.”.
3. In the said rules, in Annexure-A,
(i) under the heading “Notes for completing Certificate of Origin”, in sub-heading
“II Entries to be made in the boxes”, under the entry “Box 5 Tariff Item Number”
for the figures, words and letters “4-digit HS heading” the figures, words and
letters “6-digit HS heading” shall be substituted;
(ii) under the heading “Notes for completing Certificate of Origin”, in sub-heading
“II Entries to be made in the boxes”, under the entry “Box 8 Origin Criterion”, for
clause (a), the following shall be substituted, namely:-
“(a) Products wholly produced or obtained: enter the letter “A” in Box 8.
(b) Products not wholly produced or obtained: the entry in Box 8 should
be as follows:
1. Enter letter “B” in Box 8, for products, which meet the origin
criteria according to Rule 4. Entry of letter “B” would be followed by
the sum of the value of materials, parts or produce originating from
non-Participating States, or undetermined origin used, expressed as a
percentage of the f.o.b. value of the products; (example “B” 50 per
cent);
2. Enter letter “C” in Box 8 for products, which meet the origin
criteria according to Rule 5. Entry of letter “C” would be followed by
the sum of the aggregate content originating in the territory of the
exporting Participating State expressed as a percentage of the f.o.b.
value of the exported product; (example “C” 60 per cent);
3. Enter letter “D” in Box 8 for products, which meet the special
origin criteria according to Rule 11;
4. Enter letter “E” in Box 8 for products which meet the origin
criteria according to sub-rule (b) of rule 4. Entry of letter “E” would be
followed by the criteria of the rules of origin (example “E” CTH).”.
4. In the said rules, after Annexue-B, the following Annexure shall be inserted, namely:-
“ANNEXURE – C
Sectoral RoO (Rules of Origin) of APTA
Annex note:
1. In accordance with sub-rule (b) of rule 4, the criteria specified in column 4 below
shall apply for the products listed therein.
2. The origin criteria under column 4 and sub-rule (a) of rule 4, respectively, would be
applied sequentially to specific items. If the products cannot meet the criteria under
column 4, then the sub-rule (a) of Rule 4 would be applied.
3. CTH (Change in Tariff Heading) means that the non-originating materials have
undergone a change in tariff classification of the Harmonised Commodity Description
and Coding System to a Heading from any other Heading.
4. The final process of manufacture is performed within the territory of the exporting
Participating State.
Table
Sr.
No.
HS 2017 Heading Product Description Origin
Criteria
(1) (2) (3) (4)
1. 2201 Beverages, spirits and
vinegar
CTH
2. 2707, 2708, 2709, 2710, 2711, 2712,
2713, 2714, 2715
Mineral fuels CTH
3. 2852 Inorganic chemicals CTH
4. 2901, 2902, 2903, 2904, 2905, 2906,
2907, 2908, 2909, 2910, 2911, 2912,
2913, 2914, 2915, 2931, 2932, 2933,
2934, 2935, 2936, 2937, 2938, 2939,
2940, 2941, 2942
Organic chemicals
CTH
Sr.
No.
HS 2017 Heading Product Description Origin
Criteria
(1) (2) (3) (4)
5. 3002, 3006 Pharmaceutical products CTH
6. 3817 Mixed alkyl benzenes CTH
7. 3901, 3902, 3903, 3904, 3905, 3906 Plastics and articles
thereof
CTH
8. 3916, 3917, 3918, 3919, 3920, 3921,
3922, 3923, 3924, 3925, 3926
Plastics and articles
thereof
CTH
9. 4002 Synthetic rubber
CTH except
from
heading
4001
10. 6401, 6402, 6403, 6404, 6405, 6406 Footwear, gaiters and
the like; parts of such
articles
CTH
11. 6801, 6802, 6803 Articles of stone, plaster,
cement, asbestos, mica
or similar materials
CTH
12. 7201, 7202, 7203, 7204, 7205, 7206,
7218, 7224
Iron and Steel
CTH
13. 7307, 7308, 7309, 7310, 7311, 7312,
7313, 7314, 7315, 7316, 7317, 7318,
7319, 7320, 7321, 7322, 7323, 7324,
7325, 7326
Articles of Iron or Steel
CTH
14. 7401, 7402, 7403, 7404, 7405, 7406,
7407, 7408, 7409, 7410, 7411, 7412,
7413,7415,7418, 7419
Copper and articles
thereof
CTH
15. 7501, 7502, 7503, 7504, 7505, 7506,
7507, 7508
Nickel and articles
thereof
CTH
16. 7601, 7602, 7603, 7604, 7605,7606,
7607, 7608, 7609, 7610, 7611, 7612,
7613, 7614, 7615, 7616
Aluminium and articles
thereof
CTH
17. 7801, 7802, 7804, 7806 Lead and articles thereof CTH
18. 7901, 7902, 7903, 7904, 7905, 7907 Zinc and articles thereof CTH
Sr.
No.
HS 2017 Heading Product Description Origin
Criteria
(1) (2) (3) (4)
19. 8001, 8002, 8003, 8007 Tin and articles thereof CTH
20. 8536 Electrical machinery and
equipment and parts
CTH
21. 9619, 9620 Miscellaneous
manufactured articles
CTH”.
[F. No.CBEC -15021/2/2016-Dir (ICD)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The Principal Rules were published vide notification No.94/2006 - CUSTOMS (N.T.),
dated 31
st
August, 2006, in the Gazette of India, Extraordinary, vide number S.O. 1390 (E),
dated the 31
st
August, 2006 and was last amended by notification No. 79/2009 – CUSTOMS
(N.T.) dated the 9
th
July, 2009 published in the Gazette of India, Extraordinary, vide number
S.O. 1679 (E), dated the 9
th
July, 2009.
